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2015 (8) TMI 141 - CESTAT NEW DELHI

2015 (8) TMI 141 - CESTAT NEW DELHI - 2015 (330) E.L.T. 689 (Tri. - Del.) - Imposition of penalty on CHA - Import of prohibited goods - Held that:- When there is no evidence to establish that the appellant had prior knowledge of the goods imported and also when there is no evidence to establish any wrongful intent on the part of the appellant then there is no reason to impose penalty. After finding that the appellant has become unknowingly party to fraudulent import, the imposition of penalty is .....

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A, by M/s Aditya Exports, New Delhi declaring the goods as Rubber Washers & Rubber Gaskets . One Shri Mansab Chaudhary, G-card holder of another CHA firm viz, M/s All World Movers Logistics Pvt. Ltd approached the appellant CHA for import of the same. The import documents were submitted through the said Mansab Chaudhary. Later on examination it was found that the goods were sex toys etc. which were prohibited. On investigation it was brought to light that the actual importer was one Mr. Sach .....

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view and that there are no ground to set aside the imposition of penalty. Against this, the learned counsel appearing for the appellant submitted that the Commissioner (Appeals) has observed that the appellant had no prior knowledge of the issue related to the imports and as to the nature of the goods imported vis-vis the Bill of Entry. On perusal of the impugned order the Commissioner (Appeals) as held in Para 7 as under: The limited role of the CHA was merely to act upon the import documents. .....

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